Day: September 12, 2016

Commissioner can allow fresh deduction claim u/s 264 under revision petition without requirement of filing of revised income tax return – Kerala High Court

Commissioner can allow fresh deduction claim u/s 264 under revision petition without requirement of filing of revised income tax return – Kerala High Court ABCAUS Case Law Citation: 1012 (2016) (09) HC Important Judgments Cited: Parekh Brothers v. Commissioner of Income Tax Goetze (India} Ltd. v. Commissioner of Income Tax …